26 C.F.R. § 31.6694-1
Section 6694 penalties applicable to tax return preparer.
Cite as 26 C.F.R. § 31.6694-1 (2026)
(a)
In general.
For general definitions regarding section 6694 penalties applicable to preparers of employment tax returns or claims for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, see § 1.6694-1 of this chapter.
(b)
Effective/applicability date.
Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78453, Dec. 22, 2008, as amended by T.D. 9436, 74 FR 5105, Jan. 29, 2009]
- Cross-references to the CFR
- 1.6694-1